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HMRC internal manual

International Manual

HM Revenue & Customs
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DT applications and claims: Income from Estates

Countries where relief is available under the Other Income article on distributions made by UK estates

Armenia (to 5 April 2002) Montenegro
Austria Morocco
Barbados Namibia
Belarus Netherlands
Belgium Norway (to 5 April 2001)
Bosnia Herzegovina Poland
Cote d’Ivoire Portugal
Croatia Romania
Cyprus Serbia
Denmark Slovenia
Egypt South Africa (to 5 April 2003)
France Spain
Georgia Sudan
Germany Swaziland
Hungary Sweden
Ireland, Republic of (to 5 April 1999) Switzerland
Israel Tajikistan
Jamaica Tunisia
Japan Turkey
Kenya Turkmenistan
Kyrgyzstan (to 5 April 2002) Uganda
Luxembourg USA (to 5 April 2003)
Macedonia Zambia
Mauritius Zimbabwe
Moldova (to 5 April 2002)  


*Armenia, Belarus, Georgia, Kyrgyzstan, Lithuania, Moldova, Tajikistan, Turkmenistan: relief is given under the terms of the United Kingdom/USSR Double Taxation Convention.


Bosnia-Herzegovina, Croatia, Macedonia, Montenegro, Serbia, Slovenia: relief is given under the terms of the United Kingdom/Federal Republic of Yugoslavia Double Taxation Convention.


Although, for income tax, the UK/USA Double Taxation Convention 2002 replaced the UK/USA Double Taxation Convention 1980 on 6 April 2003, under Article 29(3) of the new treaty a claimant can elect to be treated according to the provisions of the previous treaty for UK income received in the period 6 April 2003 to 5 April 2004.